Thanks for your help.

The Kelsh Company has two divisions--North and South. The divisions have the following revenues and expenses: North South Sales $1,060,000 $976,000 Variable expenses 522,000 348,000 Traceable fixed expenses 356,000 290,000 Allocated common corporate expenses 256,000 206,000 Net operating income (loss) $(74,000) $132,000 Management at Kelsh is pondering the elimination of North Division. If North Division were eliminated, its traceable fixed expenses could be avoided. The total common corporate expenses would be unaffected. Given these data, the elimination of North Division would result in an overall in the overall income of the company increasing (decreasing) by: O $132,000 O $74,000 O ($182,000) O $58,000